https://www.taxtmi.com/caselaws?id=262389 The tribunal granted a stay on the recovery of a service tax demand amounting to Rs. 8,43,728 for the period from 26.04.2005 to 10.05.2010 related to chilling of milk. It was held that chilling of milk does not constitute Business Auxiliary Service as per the Finance Act, 1994, as it does not result in a change in the raw material to create a new product with distinct characteristics. The decision was influenced by a previous CESTAT ruling in a similar case, emphasizing that chilling of milk for transportation purposes does not amount to production or processing of goods. en-us Tue, 12 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262389 The tribunal granted a stay on the recovery of a service tax demand amounting to Rs. 8,43,728 for the period from 26.04.2005 to 10.05.2010 related to chilling of milk. It was held that chilling of milk does not constitute Business Auxiliary Service as per the Finance Act, 1994, as it does not result in a change in the raw material to create a new product with distinct characteristics. The decision was influenced by a previous CESTAT ruling in a similar case, emphasizing that chilling of milk for transportation purposes does not amount to production or processing of goods. Case-Laws Service Tax Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262389